Assessee’s father died intestate leaving behind certain ancestral properties which was inherited under S. 8 of Hindu Succession Act, said properties devolved on in his individual capacity and not as karta of HUF and accordingly income from these properties would be assessable in his individual capacity and not as Karata of HUF .( AY.2011-12)
Mahaveer Yadav v. ITO (2018) 169 ITD 717 (Jaipur) (Trib.)
S.4: Income chargeable to tax – Hindu undivided family (HUF) -Father died intestate – Property inherited as per S.8 of the Hindu Succession Act is assessable in his individual capacity and not as Karta of HUF [ Hindu Succession Act 1956, S.8 ]